Income of non resident taxable in india ?

438 views 1 replies

Friends/Seniors

We need to make a payment to a non resident towards technical fees. The non resident will provide technical services from its country to the Indian company in India. When will the requirement to deduct tax at source under section 195 arise -- ie if the income in the hands of NR is taxable in India or not. 

Regards,

Replies (1)

Generally you need to deduct T.D.S @ 10.3%(Including cess) above and as you know there will be no prescribed limits for applicablility or Non applicability of T.D.S provisions for NRI, any payment whether it is above 30000 or not, liable to deduct T.D.S u/s.195. If such non-resident make an application to Assessing officer in Form 15C or 15D as case may be to Assessing officer that he would not subjected to Indian Income tax provisions then you need not to deduct T.D.S on payment made to NRI for technical consultancy services on submitting such certificate issued by assessing officer.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
04 June 2026
Semi Qualified CA

Goyal Puneet & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
27 May 2026
Audit Assitant

Virender K Gupta and Co

New Delhi

B.Com

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
29 May 2026
Finance Head

Bhawar Sales Corporation

Chennai

Graduate (Any)

View Details
Company
29 May 2026
Accounts assistant

Shubh Consultancy

Mumbai

Graduate (Any)

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details